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I-3 - Taxation Act

Section 199
Disposition versions

Full text
199. The rules set out in this division apply if a taxpayer who has a basic herd of a particular class of animals and disposes of an animal of that class in carrying on a farming business in a taxation year makes, in relation to that year, a valid election under subsection 1 of section 29 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) after 19 December 2006 in relation to that business.
Chapter V.2 of Title II of Book I applies in relation to an election made under subsection 1 of section 29 of the Income Tax Act or in relation to an election made under this section before 20 December 2006.
1972, c. 23, s. 188; 2009, c. 5, s. 70.
199. A taxpayer who has a basic herd of a class of animals and disposes of an animal of that class in carrying on a farming business in a taxation year may elect to have the rules provided in this division apply.
1972, c. 23, s. 188.
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